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All Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen International Journal of Economics Development Research (IJEDR) Al Iman: Jurnal Keislaman dan Kemasyarakatan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ilmiah Wahana Pendidikan Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Journal of Islamic Education Leadership Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains Jurnal Ekonomi Manajemen Akuntansi Jurnal Ekonomi Kreatif Indonesia Multifinance INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JINNSA : Jurnal Interdisipliner Sosiologi Agama Zona Education Indonesia Moneter : Jurnal Ekonomi dan Keuangan Accounting Student Research Journal Veteran Economics, Management & Accounting Review Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management IPSSJ Aksyana : Jurnal Akuntansi dan Keuangan Islam Al Iman: Jurnal Keislaman dan Kemasyarakatan
Harry Z. Soeratin
Universitas Islam Negeri Sunan Gunung Djati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Tanggung Jawab Lingkungan, Sosial dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan, Kinerja Keuangan dan Laba Perusahaan Aghry Ghoriyyudin; Harry Z. Soeratin
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1145

Abstract

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.    
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN: Universitas Sangga Buana Natasya, Anisa; Soeratin, Harry Z
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.64

Abstract

Penelitian ini bertujuan untuk mengeksplorasi analisis penerapan Good Corporate Governance terhadap kinerja keuangan perusahaan. Metode penelitian menggunakan pendekatan kuantitatif, analisis deskriptif, merupakan metode yang digunakan untuk memberikan gambaran umum terkait data, sehingga dapat digunakan untuk menarik kesimpulan dan membuat keputusan berdasarkan data dan gambaran yang diperoleh. Dengan menggunakan literature review merupakan uraian data tentang teori, temuan, dan bahan penelitian lain yang diperoleh dari bahan acuan untuk dijadikan landasan penting penelitian. Berdasarkan tinjauan literatur, dapat disimpulkan bahwa Good Corporate Governance tidak berpengaruh terhadap kinerja keuangan perusahaan. Dengan aspek dewan direksi tidak memengaruhi kinerja keuangan perusahaan, Aspek dewan komisaris berperan efektif dalam melaksanakan pengawasan dan memonitor dalam proses pengambilan keputusan dan berdampak pada kinerja keuangan perusahaan, aspek komite audit menunjukkan bahwa tinggi rendahnya jumlah komite audit tidak berpengaruh pada terhadap kinerja keuangan perusahaan. Tidak berpengaruhnya penerapan GCG terhadap kinerja keuangan perusahaan disebabkan karena pada umumnya perusahaan sudah menerapkan disiplin yang tinggi, semua akvitas operasional perusahaan telah dilaksanakan berdasarkan pada standar operasional prosedur yang telah ditetapkan secara efektif, artinya penerapan good corporate governance tersebut sudah terbiasa dilaksanakan pada setiap aktivitasnya. Kebaruan penelitian ini membahas terkait analisis penerapan good corporate governance terhadap kinerja keuangan perusahaan. Penelitian ini memberikan pemahaman yang mendalam mengenai penerapan good corporate governance terhadap kinerja keuangan perusahaan , diharapkan dapat membantu manajemen dalam pelaksanaan good corporate governance, dan dapat memberikan wawasan bagi praktisi, akademisi dan pemilik perusahaan untuk meningkatkan efektifitas pelaksanaan good corporate governance yang optimal.   Kata kunci : Good Corporate Governance, Kinerja Keuangan, Literature
Peran Kepemimpinan di Era Society 5.0 dengan Konsep Multieduhealthtainment Diana, Aan; Soeratin, Harry
MASALIQ Vol 3 No 4 (2023): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v3i4.1251

Abstract

This article aims to analyze the role of leadership in the Society 5.0 era. with the Multieduhealthtainment concept marked by the convergence between technology, education, health, and entertainment. Leadership has a crucial role to play in addressing the complex and diverse challenges of an increasingly connected society. This study uses a qualitative approach by combining literature reviews and case studies. The results of this study reveal that effective leadership in the Society 5.0 era with the Multieduhealthtainment conception involves the ability to manage change, facilitate collaboration, inspire innovation, and build strong relationships in complex and dynamic contexts.
Strategi Pertumbuhan Ekonomi Berkelanjutan Melalui Penerapan Environmental, Social, and Governance (ESG) pada Kewirausahaan: Bahasa Ayu Winda Amalia; Soeratin, Harry Z
Jurnal Ekonomi Kreatif Indonesia Vol. 3 No. 1 (2025): January
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v3i1.79

Abstract

ABSTRAK Isu lingkungan dan sosial telah meningkat dan menjadi perhatian global hingga menyebabkan intensi perekonomian saat ini berfokus pada pembangunan yang berkelanjutan. Seiring meningkatkan tekanan global terhadap perubahan iklim dan kerusakan lingkungan, wirausahawan memiliki peran penting dalam menemukan, menciptakan, berinovasi, dan mengadopsi praktik-praktik ramah lingkungan. Penerapan ESG dalam kewirausahaan merupakan langkah strategis dalam mendorong pembangunan secara berkelanjutan. Tidak hanya bagi perusahaan besar, penerapan ESG dapat mendorong UMKM sebagai tulang punggung perekonomian nasional tumbuh menjadi ekonomi yang berkelanjutan. Tujuan dari penulisan ini adalah untuk mengetahui peran ESG pada kewirausahaan sebagai strategi pertumbuhan ekonomi yang berkelanjutan. Penulisan ini menggunakan literature review sebagai metode untuk mendalami topik yang dikaji secara kritis. Dari penulisan ini diperoleh bahwa komitmen terhadap ESG secara signifikan mempengaruhi reputasi suatu bisnis dan kesuksesan usaha yang berkelanjutan.   ABSTRACT Environmental and social issues have increased and become a global concern, causing the current economic intensity to focus on sustainable development. As global pressure on climate change and environmental degradation increases, entrepreneurs have a critical role to play in discovering, creating, innovating, and adopting environmentally friendly practices. ESG implementation in entrepreneurship is a strategic step in encouraging sustainable development. ESC implementation can encourage the MSME sector which is the backbone of the national economy. The purpose of this research is to determine the role of ESG in entrepreneurship as a strategy for sustainable economic growth. This research uses a literature review as a method to critically explore the topic. From this research, it is obtained that commitment to ESG significantly affects the reputation of a business and the success of sustainable business.
Analysis in Assessing Environmental, Social, and Governance (ESG) Risks and Impact on Business Sustainability Natasya, Anisha; Soeratin, Harry Z.
Jurnal Ecoment Global Vol. 9 No. 3 (2024): Edisi Desember 2024
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v9i3.4902

Abstract

Objective: This study aims to explore auditors' analysis in assessing risks related to Environmental, Social, and Governance (ESG) and their impact on business sustainability. Design/Method/Approach: The research method used is descriptive analysis using the literature review method. Literature reviews can explain the background of a topic's research, the reasons why a topic is important to research, and find relationships between studies or research ideas. Findings:Environmental, Social, and Governanceaudits have a significant positive impact on business sustainability. Increased transparency, strengthened governance, and more effective risk management make companies better prepared to face sustainability challenges. Originality/Value:NoveltyThis study discusses the analysis in assessing Environmental, Social and Governance Risks and their impact on Business Sustainability. Practical/policy implications:This research is expected to help management in ensuring the long-term sustainability of the company, and help auditors in analyzing Environmental, Social, and Governance (ESG) risks. Keywords:Auditors, Environmental, Social, and Governance (ESG), literature review
Peranan Artificial Intelligence dalam Efektifitas Tata Kelola Perusahaan : Kajian Studi Literatur Review Kuswara, Zakaria; Soeratin, Harry Z
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i2.62

Abstract

Kecerdasan buatan yang menjadi keterbaruan dalam dunia modern sudah memiliki banyak kecanggihannya untuk masing-masing sektor. AI dapat digunakan untuk menganalisa masalah yang ada dan memberikan solusi yang tepat bagi pemegang kepentingan, dan menilai sejauh mana organisasi mampu beradaptasi dengan perubahan yang dinamis, Penelitian ini menggunakan metode analisis deskriptif dimana menjelaskan secara narasi dengan metode study literature review dari data-data artikel penelitian yang memiliki topik AI dan Tata Kelola Perusahaan. Hasil penelitian menunjukkan bahwa AI dapat membantu organisasi untuk memudahkan dalam pengambilan keputusan, menilai prilaku konsumen dan menjadikan organisasi mampu lebih adaptif dengan perubahan, kemudian tantangan organisasi dalam kerahasiaan data atau privasi masih banyak yang harus diperhatikan dalam penggunaan AI.
Pengaruh Pengawasan Komite Audit terhadap Kualitas Pengungkapan ESG Perusahaan Pasaribu, Marsel; Soeratin, Harry Z
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i2.63

Abstract

Pengungkapan Environmental, Social, and Governance (ESG) telah menjadi salah satu aspek penting yang dinilai oleh investor, regulator, dan publik dalam menilai keberlanjutan perusahaan. Dalam konteks ini, komite audit berperan sebagai pengawas untuk memastikan bahwa pengungkapan informasi ESG dilakukan dengan transparansi yang tinggi dan akurasi yang baik. Artikel ini membahas pengaruh pengawasan komite audit terhadap kualitas pengungkapan ESG berdasarkan tinjauan teori dan studi terdahulu. Hasil pembahasan menunjukkan bahwa pengawasan yang efektif dari komite audit dapat meningkatkan kualitas pengungkapan ESG melalui dua saluran utama. Pertama, pengawasan terhadap akurasi laporan yang memastikan informasi yang disampaikan relevan dan benar. Kedua, pengawasan untuk meningkatkan transparansi dalam praktik keberlanjutan perusahaan, yang memungkinkan pemangku kepentingan, termasuk investor, untuk lebih mudah menilai komitmen perusahaan terhadap keberlanjutan dan tata kelola yang baik. Dengan demikian, pengawasan komite audit berkontribusi penting dalam memperbaiki kualitas pengungkapan ESG.
Pengaruh Pengungkapan Environmental, Social, Dan Governance Terhadap Nilai Perusahaan Novrianti Manulang; Harry Z. Soeratin
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i2.64

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on the value of companies listed on the Indonesia Stock Exchange. ESG is an important indicator that reflects a company's commitment to sustainability and social responsibility, which can influence investor perceptions of the company's performance. This research uses a quantitative approach with a case study method on several companies listed on the IDX. The data used in this study includes annual reports and sustainability reports of the companies, as well as relevant financial data. The results of the analysis show that better ESG disclosure can increase the value of the company, primarily through an improvement in the company's image in the eyes of investors. The environmental dimension (Environmental) has a significant impact on company value, followed by the social (Social) and governance (Governance) aspects. The study also finds that companies that are more transparent in their ESG disclosures tend to have better access to capital and demonstrate more stable and sustainable financial performance. These findings indicate that ESG disclosure can be an important factor in corporate management strategies to enhance attractiveness in the stock market and strengthen the company's reputation. This research contributes to the development of literature in the field of corporate management, particularly in the context of sustainability and corporate governance in Indonesia.
Analisis Peran Audit Internal Terhadap Pencegahan Serta Pendeteksian Kecurangan (Fraud): Literatur Review Artikel Terindeks Sinta Indriyani Astuti Nurachman; Harry Z. Soeratin
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i2.66

Abstract

In addition to its positive effects, the advancement of accounting science in Indonesia includes drawbacks for some people. The incidence of fraud is among the adverse consequences. By examining the literature review, this study aims to ascertain or test the impact of internal audit's function on accident (fraud) detection and prevention. Using information from 15 publications that Sinta indexed between 2018 and 2024, this study provides detailed insights into how internal auditing plays a role in preventing and detecting situations (fraud). Using literature observation, this study reviews the literature using a qualitative descriptive method. These statistics demonstrate how internal auditing can assist a business in identifying and averting fraud.
Tinjauan Pustaka Keterkaitan antara GCG, CSR dan Sustainability Bisnis Digital Kuswara, Zakaria; Soeratin, Harry Z.
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research explores the relationship between (GCG) and (CSR) in supporting business sustainability in the digital era. GCG acts as a framework to ensure company management is carried out in a transparent and accountable manner, while CSR focuses on positive contributions to society and the environment. Collaboration between the two not only strengthens the company's reputation, but also strengthens relationships with stakeholders, contributing to long-term sustainability. Implementing GCG and CSR simultaneously can improve financial performance through operational efficiency, increasing investor attractiveness and customer loyalty. In the digital era, technology provides tools to measure and report social and environmental impacts with more precision, while facilitating active stakeholder participation. By utilizing technological innovation, companies can increase transparency and effectiveness in implementing sustainability practices. This research is expected to make an important contribution to the development of management theory and practice and offer recommendations for more sustainable business practices in the future.
Co-Authors Aghry Ghoriyyudin Amanda Sabrina Nadyaputri Aristiati, Mujahidah Asep Irfan Fanani Astuti Nurachman, Indriyani Asyari Ayu Winda Amalia Bin Karnoto, Suparjito Davin Raditya Dedi Rahmanto Dessy Afriyani Dewi Krisna Murti Diana, Aan Dwi Ajeng Maulidya Makalao Dwi, Salma Fajarina, Angelica Gulo, Nurdelima Hasan, Nugraha Indarti, Desty Indriyani Astuti Nurachman Kurnia, Dian Salshabila Kurniawan, Sunny Agung Kuswara, Zakaria Mayuri, Ni Kadek Lila Meisharini, Keisya Genia Miftah, Munasiron Najma Muthia Kanza Natasya, Anisa Natasya, Anisha Novrianti Manulang Nugraha, Ramlan Indra Nugroho, Angelica Pasaribu, Marsel Puar, Aditya Regina Putri Heryana Riahta, Evelyn Roviani, Heni Sakroni Saputro, Aris Sari, Retna Sekar Arum, Lingga Tarigan, Kherenz Natasha Olivia Widya Wiratami Wira Natali Angeline Lumban Gaol Wulandari, Tesa Ika Zainudin, Ali Zein, Faza Auliana